Cost$-$volume$-$profit $($CVP$)$ analysis is a key factor in many decisions, including choice of product lines, pricing of products,

marketing strategy, and use of productive facilities. A calculation used in a CVP analysis is the breakeven point. Once the

breakeven point has been reached, operating income will increase by the

A$.$ Variable costs per unit for each additional unit sold.

B$.$ Contribution margin per unit for each additional unit sold.

C$.$ Gross margin per unit for each, additional unit sold.

D$.$ Fixed costs per unit for each additional unit sold.